The inventory of Bramble Company on December 31, 2017, consists of the following items. Quantity Part No. Cost per Unit NRV 680 $110 110 $80 111 890 70 46 420 112 80 56 113 180 160 180 195 120 590 208 121 * 1,400 15 0.2 350 122 250 225 Part no. 121 is obsolete and has a realizable value of $0.2 each as scrap. at December 31, 2017, by the lower of cost and net realizable value method, applying this method directly to each item (a) Determine the ry Inventory as at December 31, 2017 (b) Determine the inventory as at December 31, 2017, by the lower of cost and net realizable value method, applying the method to the total of the inventory. Inventory as at December 31, 2017